Results 11 to 20 of about 881,519 (220)
Accrual Reversals and Audit Fees: The Role of Abnormal Audit
Asia-Pacific Journal of Accounting & Economics, 2017 This study examines whether abnormal audit fees impair auditor independence or reflect auditors’ efforts by using accruals reversal. All accruals must ultimately reverse, but those reversals have different effects on earnings persistence.
Lin, Fang-Chi;Lin, Yu-Cheng;Chen, Chieh-Shuo
core +2 more sources
The Impact of Abnormal Audit Fees on Audit Quality: A Study of ASEAN Countries [PDF]
KnE Social Sciences, 2022 This study investigates the impact of abnormal audit fees on audit quality. An abnormal audit fee is the difference between the actual fee paid by the auditee to the external auditor and the normal fee.
F Fitriany +3 more
core +2 more sources
The Joint Determination of Audit Fees, Non-Audit Fees, and Abnormal Accruals
Review of Quantitative Finance and Accounting, 2002 Prior research has estimated piece-meal the determinants of audit fees, non-audit fees and abnormal accruals. Intuition, informal analysis, and a variety of theories suggest that audit fees, non-audit fees, and abnormal accruals are jointly determined ...
Ganapathi Narayanamoorthy +3 more
core +5 more sources
Abnormal Audit Profits or Costs and Factors Affecting Audit Fees [PDF]
Journal of Business, Communication and TechnologyAudit fees are considered important issues for the client and the auditors and a critical component of corporate governance in business environment. Abnormal audit profits or costs can signal underlying issues in audit quality, auditor independence, or ...
Mahmoud Lari Dashtbayaz +2 more
doaj +2 more sources
The Effect of Abnormal Audit Fees on Internal Control Weakness [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2020 The present study aims to assess abnormal the effect of audit fees on listed firms' internal control weakness on Tehran Stock Exchange. The multivariate regression model is used for testing research hypotheses.
Raha Rajaei Khoramabad +1 more
doaj +2 more sources
The determinants of audit fees - evidence from the voluntary sector [PDF]
, 2000 Given the growing demand for accountability in the public sector, there is a need to begin to investigate audit pricing issues in this sector. This study makes three contributions.
Alan Goodacre +13 more
core +9 more sources
Abnormal Audit fees, Audit quality, and the Value Relevance of Accounting Information [PDF]
, 2022 The current PhD thesis studies two empirical issues. Firstly, the thesis examines the relationship between abnormal audit fees and audit quality. Secondly, the thesis studies the relationship between abnormal audit fees and the value relevance of ...
Alwadhan, Ahmad Faleh Ali
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Audit Committees and Financial Reporting Quality [PDF]
, 2013 This thesis examines the impact of audit committee characteristics on financial reporting quality in the context of a large sample of UK companies over the period 2007-2010.
Ghafran, Chaudhry
core +6 more sources
PLoS ONE, 2020 Overconfidence, as a psychological feature that is difficult to measure, means that managers are overconfident in their management ability, investment judgment ability and knowledge richness, thus overestimating their ability and making irrational ...
Xing-Xing He +5 more
doaj +2 more sources
FINANCIAL DISTRESS AND MANAGERIAL ABILITY ON AUDIT FEE
Jurnal Akuntansi Kontemporer, 2023 Research Purposes. This paper examines the effect of managerial ability on audit fees, examines the effect of financial difficulties on the relationship between managerial ability and audit fees, and examines the effect of opportunistic reporting carried
Jovan Krishna Lauwangsa +3 more
doaj +1 more source